{"id":"F2007L03427","name":"Tariff Concession Revocation Order HS2007/419A - Tariff Concession Order 0614405","slug":"tariff-concession-revocation-order-hs2007-419a-tariff-concession-order-0614405","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":69524,"registerId":"commonwealth-F2007L03427-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order HS2007/419A - Tariff Concession Order 0614405","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(2) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 9901558 made on 28.05.99, in respect of the goods described in TABLE A below. This Revocation has effect from 01.01.07; and(b) make in its place the Tariff Concession Orders described in TABLE B. The goods specified in Column 1 of TABLE B are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B applies. The Order shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation. |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE A\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 8520.90.00 | SOUND RECORDERS AND REPRODUCERS, solid state, 2, 4 OR 6independent stereo audio channelsOp. 03.03.99 - TC 9901558 | 5031.12.06 |\n| ---------- | ----------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 2 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/419A\n\nTABLE B\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 8519.89.90 | SOUND RECORDERS AND REPRODUCERS, solid state, 2, 4 OR 6independent stereo audio channelsOp. 01.01.07 - TC 0614405 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Robert Crawford......................Dated 20 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |\n\nRevocation Instrument HS2007/419A","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Yes. The instrument revokes TCO 9901558 and replaces it with TCO 0614405, changing the tariff classification for the described sound recorders (from 8520.90.00 to 8519.89.90) and substituting the former Schedule 4 designation (5031.12.06) with item 50 of Part III, Schedule 4. This alters which Schedule 4 concession item applies to those goods from 01.01.2007 (authority: s.269SD(2), Customs Act 1901)."},"complexity_factors":["Technical tariff nomenclature (HS headings 8520.90.00 vs 8519.89.90) requiring precise classification","Cross‑reference to two statutes: Customs Act 1901 (s.269SD(2)) and the Customs Tariff Act 1995 (Part III, Schedule 4)","Administrative delegation (decision by a CEO delegate) rather than primary legislation","Effective date and retrospective replacement mechanics (revocation with specified date of effect)","Narrow product description that hinges on product characteristics (\"solid state, 2, 4 OR 6 independent stereo audio channels\")"],"plain_english_summary":"Under section 269SD(2) of the Customs Act 1901 a delegate of the CEO revoked Tariff Concession Order 9901558 (28 May 1999) effective 1 January 2007 and replaced it with Tariff Concession Order TC 0614405. The instrument reclassifies specified solid‑state sound recorders from tariff heading 8520.90.00 to 8519.89.90 and maps them to Part III, Schedule 4 item 50 of the Customs Tariff Act 1995. Mechanically, this changes which Schedule 4 concession item applies to those imports and therefore alters their tariff treatment; the decision was taken by the named delegate."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a technical administrative update that maintains the same policy intent — continuing tariff concessions for specific sound recording equipment. The scope has not expanded; it is a reclassification exercise moving goods between tariff codes while preserving the same concessional treatment."},"complexity_factors":["Very short document (2 pages)","Only 2 defined statutory references (Customs Act 1901, Customs Tariff Act 1995)","Simple binary structure: revoke old order, make new order","No nested conditions or exceptions","Straightforward tabular format for goods descriptions","Single operative section with clear (a) and (b) paragraphs"],"plain_english_summary":"This Order cancels an older tariff concession for certain professional solid‑state sound recorders and replaces it with a new concession under a different customs classification. Importers and Australian buyers of broadcast/film/music recording equipment still receive concessional duty, but must use the new classification code and order number when importing. The change took effect 1 January 2007."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-hs2007-419a-tariff-concession-order-0614405","history":"/api/acts/tariff-concession-revocation-order-hs2007-419a-tariff-concession-order-0614405/history","analysis":"/api/acts/tariff-concession-revocation-order-hs2007-419a-tariff-concession-order-0614405/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-hs2007-419a-tariff-concession-order-0614405/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-hs2007-419a-tariff-concession-order-0614405/important-cases","documents":"/api/acts/tariff-concession-revocation-order-hs2007-419a-tariff-concession-order-0614405/documents"}}